61.assessed level of material misstatement risk 重大错报风险的评估水平 46U?aHKW@|
62.simall business 小规模企业 a>w@9
63.accounting system 会计系统 ~M@'=Q*~
64.test of control 控制测试 $F>
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65.walk-through test 穿行测试 <A% }
66.communication 沟通 ldEZ _g^
67.flow chart 流程图 :)/%*<vq,
68.reperformance of internal control 重新执行 Vn:BasS%
69.audit evidence 审计证据 H"~]|@g-p
70.substantive procedures 实质性程序 879x(JII
71.assertions 认定 )"Ef*
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72.esistence 存在 n.}A
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73.occurrence 发生 rU^?Z
74.completeness 完整性 EvA{@g4>
75.rights and obligations 权利和义务 IP)?dnwG
76.valuation and allocation 计价和分摊 2=?/$A9p
77.cutoff 截止 y]1:IJL2;
78.accuracy 准确性 CHeU`!:
79.classification 分类 vkFfHzR$
80.inspection 检查 wW5:p]<Y
81.supervision of counting 监盘 !uIT5D
82.observation 观察 N
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83.confirmation 函证 .QwwGm
84.computation 计算 014p = W
85.analytical procedures 分析程序 G=rgL'{
86.vouch 核对 HH_w!_f
87.trace 追查 gu'Y k
88.audit sampling 审计抽样 WD"3W)!
89.error 误差 <p_r{
90.expected error 预期误差 l| /tKW
91.population 总体 d[h2Y/AR
92.sampling risk 抽样风险 l`#XB:#U
93.non- sampling risk 非抽样风险 #;4afj:2g
94.sampling unit 抽样单位 hXxgK
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95.statistical sampling 统计抽样 |~QHCg<
96.tolerable error 可容忍误差 UkO L7M
97.the risk of under reliance 信赖不足风险 @I\&-Z ^
98.the risk of over reliance 信赖过度风险 axf 4N@
99.the risk of incorrect rejection 误拒风险 #2N']VP
100. the risk of incorrect acceptance 误受风险 mF
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101.working trial balance 试算平衡表 ('SA9JG
102.index and cross-referencing 索引和交叉索引 n|G x29E
103.cash receipt 现金收入 [K(|V
104.cash disbursement 现金支出 C26vH#C
105.bank statement 银行对账单 <"Ox)XG3]W
106.bank reconciliation 银行存款余额调节表 `#
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107.balance sheet date 资产负债表日 K^H{B& b8
108.net realizable value 可变现净值 v]"W.<B,
109.storeroom 仓库 ;0)|c}n+.5
110.sale invoice 销售发票 }|MPQy
111.price list 价目表 *$
112.positive confirmation request 积极式询证函 M qy5>f)
113.negative confirmation request 消极式询证函
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114.purchase requisition 请购单 v()
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115.receiving report 验收报告 XkG:1H;Q%
116.gross margin 毛利 O'<5PwhG
117.manufacturing overhead 制造费用 oCl
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118.material requisition 领料单 ZGstD2N$
119.inventory-taking 存货盘点 PS" ,
120.bond certificate 债券 ){XaO;k<]
121.stock certificate 股票 [M:ag_rm+f
122.audit report 审计报告 zz4TJ('
123.entity 被审计单位 h92'~X36
124.addressee of the audit report 审计报告的收件人 0|1)cO}Dy
125.unqualified opinion 无保留意见 YQ\c0XG
126.qualified opinion 保留意见 !=C74$TH
127.disclaimer of opinion 无法表示意见 PrA?e{B5m
128.adverse opinion 否定意见